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Opinion 91-16
… to the Real Property Tax Law is based upon the actual line count, rather than upon agate measurement. If the notice … publishing such notice is entitled to the additional per line charge allowed by statute. You ask whether the charge … be calculated on the basis of agate measurement or actual line count. Real Property Tax Law (RPTL), §1014 provides that …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 91-1
… v McClellan , 113 App Div 245, 99 NYS 78, affd 164 NY 605; 1976 Opns St Comp No. 76-34, unreported; 1972 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 91-27
… real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p 69, generally discusses the authority of … the subject of the statute (see, e.g., Rozler v Franger , 61 AD2d 46, 401 NYS2d 623, affd 46 NY2d 760, 413 NYS2d 654; … , 93 AD2d 559, 462 NYS2d 928, affd on other grnds 61 NY2d 652, 472 NYS2d 82; see also Uniformed Firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-91-27DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Opinion 90-5
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Update Vendor Information and Access
… you must ensure your business information is accurate and up to date with the Office of the New York State … up to eight weeks to process. Additionally, you can create and manage Vendor Self-Service user log-ins for others in … (ACH), email addresses for delivery of purchase orders, and discount terms you wish to offer to the State. It is …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessOpinion 91-55
… discussed in the opinion. BONDS AND NOTES -- Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness) WORDS AND … revenues" to calculate "net revenues" for purposes of the exclusion from debt limitation for self-liquidating …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency … the emergency rescue and first aid squad of a village fire department may provide general ambulance service to …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 91-38
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … is accompanied by a certified check or other security in accordance with the requirements contained in the plans and specifications or in the public …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Office. She is expected to pay full restitution and serve five years probation. Her sentencing is set for October …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… job losses during the COVID-19 pandemic took a toll on the city’s economy, but resilient New Yorkers fueled small … in the city, as they accounted for more than 71% of all businesses citywide. During the second half of the … 2021 to the first quarter of 2023. These firms grew in the construction, information, and professional and business …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityNew Yorkers in Need: The Housing Insecurity Crisis
… pay 30 percent of income toward rent and utilities, up to a HUD cap. In general, household income may not exceed … estimated New York will need 800,000 new homes to “make up for decades of underproduction, support a growing economy, … York City tenants remain in their homes, and can be scaled up to other parts of the State, where eviction filings are …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown resiliency, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was … The COVID19 pandemic hit the South Bronx especially hard but the areas economy has shown …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesDiNapoli: Tax Cap Set at 2% in 2024
… third consecutive year," DiNapoli said. “Although the rate of inflation has begun to decrease, it still poses a … well above the 2% allowable levy increase, and indicative of the higher costs facing these localities. The tax cap, … districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Physical and Financial Conditions at Selected Mitchell-Lama Developments (2024-N-4) - Interactive Dashboard
Our audit found that The New York City Department of Housing Preservation and Development needs to improve its oversight of the physical and financial conditions at the sampled developments
https://www.osc.ny.gov/state-agencies/audits/physical-and-financial-conditions-selected-mitchell-lama-developments-2024-n-4-interactive-dashboardXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other … may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department … Agencies must concurrently transmit two transactions for agency reassignment of a contract: An amendment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsIX.5 Federal Billing & Invoicing – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in … created, agencies are able to start spending against the grant award via the project. As expenditures are recorded against the grant award via the project, those transactions will get …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… last year, according to data released today by State Comptroller Thomas P. DiNapoli. “School district and … voter approval of their budget. The Office of the State Comptroller has created a financial toolkit containing many … last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearDiNapoli: NY's Homeownership Rate Lowest in the Nation
… their home, compared to 52% of Asian households, 34% of Black households, and 29% of Hispanic households. The … DiNapoli said. “The low rate of ownership for Black, Asian, and Hispanic New Yorkers is especially … rates are low generally and lower among Hispanic, Black, and Asian households relative to the national average …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment assignment … Prior to processing vouchers for payment the Office of the State Comptrollers OSC Offset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-account